Recovery of sums recoverable under certain provisions of Act
54. Any penalty imposed under section 4, sub-section (2), every sum declared to be recoverable by section 5, clause (f), section 6, sub-section (2), section 14, sub-section (2), clause (h), section 16, sub-section (2), section 18, sub-section (2) or sub-section (4), or section 26, sub-section(4), and every fee leviable under this Act, may be recovered, on application to a Magistrate having jurisdiction where the person liable to pay the same is for the time being resident, by the distress and sale of any moveable property belonging to such person.
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Ministry of Law, Justice and Parliamentary Affairs